Cited by Decoding the Academic Landscape of ESG Reporting and Financial Performance: A Comprehensive Bibliometric Investigation

The Role of IFRS S1 and S2 in Enhancing Transparency and Accountability of ESG Reports: A Systematic Review DOI

Putri Wahyuni

Asian Journal of Economics Business and Accounting, Год журнала: 2025, Номер 25(1), С. 1 - 12

Опубликована: Янв. 1, 2025

This study aims to analyze the role of IFRS S1 and S2 in improving transparency accountability Environmental, Social, Governance (ESG) disclosures. uses Systematic Literature Review (SLR) method by analyzing 35 articles published Scopus reputable international journals. The results show that have potential improve quality sustainability reporting providing clear standardized guidance. implementation these standards can assist companies disclosing relevant information regarding ESG policies strategies, as well related impacts risks may affect long-term business sustainability. research also highlights challenges S2, such differences interpretation across countries, companies' unpreparedness comply with regulations lack data methodologies. provides insights for companies, regulators, policymakers on importance disclosures how contribute achieving goals.

Язык: Английский

Процитировано

Effect of product and process complexities on disruptions: Can coordination and transparency negate this effect? DOI